Constitutional validity of the amendment brought in Section 140 of the CGST Act, 2017 by way of the CGST...

Constitutional validity of the amendment brought in Section 140 of the CGST Act, 2017 by way of the CGST (Amendment) Act, 2018 w.e.f 1st day of July, 2017 - to retrospectively disallow the transition and carry forward of the EC and SHEC in the GST regime - notice issued .....

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